Fort Worth daily gazette. (Fort Worth, Tex.) 1882-1891, 1887-04-28
Bills Passed By the Twentieth Legis'
Iature osfhe State of Texas at
tie Regular Session, 1887.
OFFICIAL COMPILATION.
TAXATION.

| fItI anu 4Ito OF SSlu Tile, so LlaJ
! they shall hereafter read as follows:
| Article 47l2d. II the assessor of taxes
shall discover in his county, or outside
of his county, but belonging to q resident
of the county, any personal property
| which has not been assessed or rendered
! for taxation for every year for two years
| past, he shall list and assess the same for
each and every year thus omitted which
it has belonged to said resident, in the
manner prescribed for assessing other
property, and such assessment shall be
as valid and binding as though it had been
rendered by the owner thereof
Article 4740. The collector of taxes
shall keep his office at the county seat of
! his county, and it shall be the duty of
every person who has failed to attend
and pay his taxes st the times and places
in his precinct named by the collector,
! as provided in tle preceding article, to
1Eall ct the office Of the collector anu pay
kthe same before the last day of December
of the same year for which the assess
ment IS made.
Article 4744. The collector CT taxes
shall make out, on forms to be furnished
for that purpose by the Comptroller Of
( Public Accounts, on and after the first
day OF April Of each year, triplicate lists
Of delinquent or insOlvent taxpayers, the
caption Of which shall be the "List of
Delinquent or insolvent taxpayers" In
this list he shall give the name of
the person, firm, company or cor
poTatiOn from whom the taxes are due,
in separate columns, and he shall post
one copy Of these delinquent or in
solvent lists at the courthouse door, ana
one at two other public places in his
county. And the collector of taxes, upon
the certificate Of the commissioners court
that the persons appearing on the insOl-
vent or delinquent lists have no property
cut of which to make the taxes assessed
against them, or that they have moved
out CT the county and that no property
can be found in the county belonging to
such persons out of which to make the
taxes due, shall be entitled to a credit on
final settlement of his accounts for the
amounts due by the persons, firms, COM
panies or corporations, certified to by the
commissioners court as above provided
for.
Article 4746. If any person snail fail or
refuse to pay the taxes imposed upon him
or his property by law, until the first day
of January LeXt succeeding the return of
the assessment roll of the county to the
by virtue of his tax roll, seize and levy
upon and sell so much personal property
belonging to such person as may be suffi-
Cient TO pay his taxes, together with all
costs accruing thereon; provided, there
shall be no levy on prop
erty when the owner thereof has the
right to pay at the Comptroller's Office,
until list of the persons who have paid
their taxes at said Office has been fur
nished the collector of taxes by the Comp
| troller. The Comptroller shall forward
said list of paid taxes on or before the
first day of February of each year, and
the collector shall Immediately, on re-
ceipt of said list from the Comptroller,
levy on ana sell improperly of such nom
residents as have not paid their taxes, IN
accordance with the law regulating the
sale of property for taxes.
Article 4747. If any person shall point
! out to the collector of taxes sufficient
| personal property belonging to him to
| pay all taxes assessed against him before
January l of any year, the collector shall
| Immediately levy upon and sell such prop
erty so pointed out, in accordance with
! the laws regulating tax sales Of similar
| class of property.
Article 4748. If it comes to the knowl-
edge of the collector that any personal
property assessed for taxes on the rolls is
about to be removed from the courtyard
the owner Of euCh property has not other
! property IL the county sufficient to satisfy
all assessments against him, the collector
| shall Immediately levy upon sufffCiency
of property to satisfy such tsXes and all
costs, and the same sell in accordance
with the law regulating sales OF personal
| So, nj e
such property shall give bond, with suffi-
! cent security, payable to and to be ap-
proved by the collector, and conditioned
! for the payment of the taxes due on such
property, on or before January l next sue
| Ceeding.
Article 1850. It shall be the duty of
| the tax collector to make an affidavit be-
! fore any justice Of the peace against any
person, firm or association of persons en-
gaging in or pursuing any occupation on
which, under the laws of this state, tax
is imposed, who fails or refuses to pay
| the same. And any collector of taxes
who shall knowingly permit any person,
| firm or association of persons TO engage
| in or pursue any occupation on which, by
| the laws of this state, tax Is i'm
posed, without first paying all legal
taxes assessed against such person,
firm or association of persons, for such
occupation, for state and county pur-
poses, shall be fined in any sum not less
than $50 nor more than $500 for every
such offense; provided, that evidence that
such collector of taxes has made the aft
davit herein required Immediately against
such person, firm or association of per
sons so pursuing an occupation in viola
ton Of law, shall be defense against all
prosecutions under this section.
Sec. 2. All laws and parts of laws In
conflict with the provisions of this act be
and the same are hereby repealed.
| AnnrOYed AHril 9. 1881.